eTDS Correction Returns  – Common reasons for rejection of TDS Returns and solution for the same

Correction Returns of TDS statements filed may in certain cases be rejected by the department. There are a number of common reasons of rejection of Correction returns. In some cases persons are unable to find the exact cause of rejection even after having tried all possible methods. Below is a list of most common errors or rejection of ETDS revised return given as under for your ready reference along with remedial action. We hope that after implementing the suggestions given below you may not have to file any more correction statements in respect of TDS returns file by you.

Sr.No. Error description Explanation Course of action
1 Assessment Year of the statement cannot be updated Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement
2 Bank BSR code of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
3 Bank Challan Number of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
4 Book Cash Entry of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
5 Correction cannot be made as deductee for which updation/deletion is required has been already cancelled by Correction statement. Record from the original statement for which correction is being made has already been deleted, hence correction cannot be applied Deductor should ensure that the record being updated vide correction statement is present in the TIN central system and not deleted vide earlier correction
6 Correction cannot be made as statement has been cancelled Original statement for which correction has been filed has already been cancelled, hence correction cannot be applied Deductor should ensure that the regular statement on which correction statement is filed is present in the TIN central system and not deleted/cancelled vide earlier correction. Deductor should check the status of the regular statement filed before filing any correction statement
7 Correction in Salary details is not applicable, as corresponding salary detail record is cancelled by filing correction statement filed earlier. Record from the original statement for which correction is being made has already been deleted, hence correction cannot be applied Deductor should ensure that the record being updated vide correction statement is present in the TIN central system and not deleted vide earlier correction
8 Date of Transfer Voucher/ Bank Challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
9 Deductee details with same record number is available in TIN Central System Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
10 Either Previous Provisional Receipt No. provided is incorrect or combination of Original Provisional Receipt No. and Previous Provisional Receipt No. is not in sequence Value in the field Previous provisional receipt no. (PRN) should be the PRN of last correction statement accepted at TIN. In case of the first correction being filed, he previous PRN should be the PRN of original statement Deductor should ensure that
1) the value in the field ‘Original Provisional receipt number’ should be that of the corresponding regular statement for which correction is being filed
2) the value in the field ‘Previous Provisional receipt number’ should be that of the last accepted statement corresponding to the regular statement for which correction statement is being filed; i.e. in case of first correction, PRN of the regular statement should be provided in both the fields. In case of subsequent correction, PRN of last accepted correction statement should be provided in the field ‘Previous PRN’
11 File type of Regular and Correction file should be same (i.e. either both of them should be electronic or both of them should be Paper) If regular statement is in electronic, then corresponding correction should also be in electronic form
If regular statement is in paper form, then corresponding correction should also be in paper form
Deductor should ensure that the Provisional receipt number of the regular statement corresponding to the correction being made is quoted correctly in the correction statement
12 For addition of challan details, Challan detail record number should be the next number of challan detail record number mentioned in last regular/correction statement. Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
13 For addition of salary details, salary detail record number should be the next number of salary detail record number mentioned in last regular/correction statement. Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
14 Form no. of the statement cannot be updated Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement
15 Interest amount of the challan cannot be updated as the updation flag for challan is not present in the statement uploaded In case of update in the challan details then the prescribed updation flag for challan details should be selected Deductor should ensure that in case of updating values in the fields Interest or Others appropriate flag for updation as per prescribed file format should be selected which is 1 in case of ‘update’ and 0 in case of ‘no update’
16 Interest Amount of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
17 Last Bank BSR code of the statement is not matching with  corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
18 Last Bank challan serial number of the correction statement is not matching with corresponding statement details available at TIN Central system Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
19 Last Date of Transfer Voucher/ Date of Bank Challan of correction statement is not matching with corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
20 Last Employee PAN of the statement is not matching with corresponding  statement details available at TIN Central System. Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
21 Last Employee PAN Reference number of the statement is not matching with corresponding statement details available at TIN Central System. Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
22 Last Gross Income provided in the statement is not matching with corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
23 Last TAN provided in correction statement is not matching with  corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
24 Last Total Deposit amount value of the correction statement is not matching with the corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
25 Last Total Income Tax Deducted at Source of the statement is not matching with corresponding statement details available at TIN Central System. Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
26 Last Total Tax deposited provided in the statement is not matching with corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
27 Last Transfer Voucher Number of the correction statement is not matching with corresponding statement details available at TIN Central System Certain fields in the e-TDS/TCS correction statement are used for verification of the statement. Details of these fields as present in the last accepted TDS/TCS statement to be corrected should be mentioned. Deductor should prepare correction statement on the last TDS/TCS (regular/correction) statement submitted by them. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
28 Others amount of the challan cannot be updated as the updation flag for challan is not present in the statement uploaded In case of update in the challan details then the prescribed updation flag for challan details should be selected Deductor should ensure that in case of updating values in the fields Interest or Others appropriate flag for updation as per prescribed file format should be selected which is 1 in case of ‘update’ and 0 in case of ‘no update’
29 Period of the statement cannot be updated Fields such as TAN, Form No, FY/AY and Quarter of a statement cannot be rectified by filing a correction statement Do not update mandatory fields by filing a correction statement. Deductor should ensure that correct details corresponding to the regular statement for which correction statement is being filed are provided in the mandatory fields while filing a correction statement
30 Record for which updation or deletion is required is not present at TIN Central System Deductor to verify the record being corrected as correction cannot be applied on a record which is not originally present in the NSDL central system Deductor should ensure that the correction being made should be on a record which was earlier filed vide a regular statement or previous correction statement. If the deductor wishes to add details vide a correction then the same should be provided in the correction statement in the ‘Add’ mode. If amendments to existing records is to be done then ‘Update mode’ should be selected.
31 Record to be deleted has already been cancelled by filing correction statement Record to be deleted vide the correction statement has already been deleted vide an earlier correction, hence correction cannot be applied No action can be taken as correction cannot be applied on a deleted record
32 Salary detail record number provided in the statement is not in sequence Sequence of challan/salary/deductee detail record being added in a correction statement should follow from the last sequence no for the said record in the original statement. Deductor should ensure correct sequence number of the challan/deductee details being added vide the correction statement. Deductor may request for consolidated TDS/TCS statement from the TIN central system and prepare correction statement on the consolidated statement
33 Section of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
34 TAN mentioned in the statement is not at present available in TAN master. TAN is the identifier for any TDS/TCS statement. It  is necessary that the TAN of the deductor quoted in the statement should be present in the TAN Master Database at the TIN central system, failing which the statement will get rejected for this reason 1) Deductor should file the statement with the correct TAN.
2) If the TAN quoted in the statement is correct, deductor should send the proof of TAN to NSDL at tin_returns@nsdl.co.in or to TIN, NSDL, Times Tower, 1st floor, Kamala Mills Compound, S B Marg, Lower Parel, Mumbai – 400013
35 Total Cess of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with those provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
36 Total Deposit amount of deductees is more than Challan amount actually deposited in bank. Tax deposited as per a particular challan should be greater than or equal to the total tax deducted from deductees against that challan Statement has to be filed again with the amount of tax deducted less than or equal to total amount deposited as per challan.
37 Total Deposit amount of deductees mentioned in the transfer voucher is more than Transfer voucher amount intimated by PAO Tax deposited as per transfer voucher should be greater than or equal to the total tax deducted from deductees against that challan Statement has to be filed again with the amount of tax deducted less than or equal to total amount credited to government account through transfer voucher
38 Total Deposit amount of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
39 Total Income Tax of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
40 Total Surcharge of the challan cannot be updated as payment details mentioned in previous statement (Regular/Correction) has matched with details provided by Bank. Challan details from the TDS statement is verified with the corresponding payment information provided by the bank. If these details match then the status of challan is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan is ‘Booked’ no corrections in the challan details are allowed Deductor should check the status of challan in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challans is Booked then do not file any correction statement for updating the details of such challan
41 Transfer Voucher Number cannot be updated as the payment details mentioned in previous statement (Regular/Correction) has matched with the details provided by PAO. Challan/Transfer voucher details from the TDS statement is verified with the corresponding payment information provided by the PAO. If these details match then the status of challan/transfer voucher is updated as ‘Booked’ and the tax credit is provided to the corresponding deductees with valid PAN. Once the status of challan/transfer voucher is ‘Booked’ no corrections in the challan/transfer voucher details are allowed Deductor should check the status of challan/transfer voucher in the TDS statement filed at Quarterly statement status view on the TIN website before preparation of correction statement. If the status of challan/transfer voucher is Booked then do not file any correction statement for updating the details of such challan/transfer voucher
42 Updation of PAN from valid to valid has exceeded the specified limit Deductor is not allowed to make corrections in a PAN of deductee/employee more than once. Deductor should verify the PAN of the deductee before quoting the same in the TDS statement
Request for the consolidated TDS/TCS statement from the TIN website which will faciliate preparation of correction statement. In order to avail this facility, you need to register your TAN online on the TIN website. Detailed procedure to register your TAN and request for consolidated TDS/TCS statement are available at:
Online TAN registration

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One response to “eTDS Correction Returns – Common reasons for rejection of TDS Returns and solution for the same”

  1. ashita jain says:

    sir i am facing a problem regarding a TDS return.. it is rejected & the reason behind this is ”avail bal in oltas rcpt lesser than claimed in matched CD” please explain & suggest proper course of action.

  2. G.Balaji says:

    It is very helpful to the users like me

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